11-Adopted-FY-2025-26-Clerk-Item-2-Web.pdf

Marion County Board of County Commissioners Fiscal Year 2026 Adopted Budget

Table of Contents Page #

County Officials 10 Budget Calendar 11 Fund Summary - Millage Rates 14 Fund Summary - Expenditures 16

0010 General Fund 20 100 Legislative 25 101 Finance and Administration 28 103 County Attorney 29 105 County Administrator 31 106 Public Relations 33 107 General Fund Transfers 35 110 Clerk to County Commission Transfer 36 113 Property Appraiser Transfer 37 116 Sheriff Jail Transfer 38 117 Sheriff Emergency Mgmt Transfer 39 123 Supervisor of Elections Transfer 40 126 Tax Collector Transfer 41 136 Marion County Childrens Alliance 43 137 Early Learning Coalition 44 138 Marion Senior Services Transit 45 142 East Central Florida Regional Planning Council 46 145 Historical Commission 47 146 Florida Forest Service Fire Control 48 147 Marion Soil Conservation District 49 150 Ocala Marion County Chamber and Economic Partnership 51 151 Small Business Development Council 52 153 Industry Development 53 170 Human Resources 54 172 Employee Health Clinic 56 174 Information Technology 58 176 Procurement Services 63 178 Fleet Management 65 180 Facilities Management 71 181 Facilities Management Health 77 182 Courthouse Security 78 200 Public Defender Administration 79 201 Public Defender Technology 80 202 Public Defender LOV 81 210 Court Administrator 82 211 Court Administration Technology 83 213 Circuit Court Judges 85 214 Circuit Court Judges Technology 87 215 Circuit Court Judges Legal Research 89 216 Circuit Court Legal Research Technology 90 218 County Court Judges 91 219 County Court Judges Technology 92 230 Detention And Corrections 93 260 Law Library 94 262 Guardian Ad Litem Program 96 263 Guardian Ad Litem Technology 97 264 County Court Summ Claims Mediation 98 265 Family Mediation 99 266 Pre Trial Release 100 267 Other Circuit Court Juvenile 102 268 Early Intervention Program 104 280 Teen Court 105

FY 2026 Adopted 2 Table of Contents

Table of Contents Page #

282 Drug Court 107 283 Drug Court Expansion 109 284 Misdemeanor Drug Court 111 286 Juvenile Dependency Drug Court 112 287 Adult Diversion Drug Court 113 290 DUI Court 114 291 Veterans Court 115 292 Mental Health Court 117 305 Emergency Medical Services 119 310 Public Safety Radio 130 311 Public Safety Communications 132 315 Animal Services 137 317 Code Enforcement 143 320 Planning and Zoning 146 330 Health 151 331 Medicaid Hospitals Nursing Homes 152 335 Unclaimed Decedent Program 153 336 Other Human Services 154 337 Assessments Public Assistance 155 340 Community Services 156 360 Parks and Recreation 158 361 Other Recreation Programs 163 363 Belleview Sportsplex 166 370 Southeastern Livestock Pavilion 169 372 Cooperative Extension Service 172 375 Marion County Public Library System 176 378 Veterans Service Office 182 410 Municipal Services 185 412 Property Engineering Services 188 433 Water Resources 190 700 General Government Capital 192 702 Road Capital 194 705 Sheriff Capital 196 706 Jail Capital 198 707 Courthouse Capital 200 712 Emergency Medical Services Capital 202 713 Animal Services Capital 203 715 Parks and Recreation Capital 205 718 Southeastern Livestock Pavilion Capital 207 720 Library Capital 209 722 Fleet Capital 211

0016 General Fund Grants 213 341 Community Development Block Grant 215 342 Home Investment Partnership 217 343 Neighborhood Stabilization Prog 1 218 344 Neighborhood Stabilization Prog 3 219 345 Emergency Solutions Program 220 346 Community Development Block Grants CARES Program 221 347 Emergency Solutions CARES Program 222 348 Continuum of Care Program 223 349 Continuum of Care Program Florida 224 351 Continuum of Care Challenge 225 352 Continuum of Care Emerg Solutions 226 353 Continuum of Care TANF 227

1010 Fine and Forfeiture Fund 228

FY 2026 Adopted 3 Table of Contents

Table of Contents Page #

110 Clerk to County Commission Transfer 230 118 Sheriff Regular Transfer 231 119 Sheriff Bailiff Transfer 232 205 State Attorney 233 206 State Attorney Technology 234 207 State Attorney LOV 236 231 Juvenile Detention 237 233 Fine and Forfeiture Administration 238

1011 Crime Prevention Fund 239 250 Crime Prevention 241

1020 County Transportation Maintenance Fund 243 400 Transportation 245 401 Transportation Transfers 257 402 Ocala Marion County Transit 258 760 Road and Street Facilities 259 765 Road Assessments 261

1021 80% Gas Tax Construction Fund 263 761 County Engineer 80% Gas Tax 265

1022 20% Gas Tax Construction Fund 267 403 Road Construction 20% Gas Tax 269

1023 2nd Local Option Fuel Tax Fund 270 762 Transportation Improvements 2nd 5 Cents 272

1029 TMF Transportation Planning Organization 274 407 TPO Federal Highway Administration 276 408 TPO Federal Transit Administration 278 409 TPO Transportation Disadvantaged 279

1031 Sidewalk Construction Fund 281 763 Sidewalk Construction 283

1035 Marion County Airport Fund 285 415 Marion County Airport 287

1040 Marion County Health Unit Trust Fund 291 130 Marion County Health Unit 293

1043 Local Provider Participation Fund 295 133 Medicaid Managed Care Program 297

1049 Opioid County Settlement Fund 298 333 Opioid County Settlement 300

1050 Opioid Regional Settlement Fund 301 332 Opioid Regional Settlement 303

1051 Alcohol and Drug Abuse Trust Fund 304 237 Community Service Programs 306

1052 Criminal Justice Court Costs Fund 307 260 Law Library 309 261 Community Legal Services of Mid Florida 311 270 Court Innovations Staff Attorney 312 272 Juvenile Alternative Program Drug Court 314

1053 Law Enforcement Trust Fund 316 240 Law Enforcement Finance Administration 318

FY 2026 Adopted 4 Table of Contents

Table of Contents Page #

1054 Sheriffs Educational Fund 319 242 Sheriffs Educational Fund 321

1055 Federal Equitable Sharing Fund 322 243 Federal Equitable Sharing 324

1071 911 Management Fund 325 313 911 Management 327

1074 Tourist Development Tax 331 155 Visitors and Convention Bureau 333

1081 Parks and Recreation Fees Fund 337 362 Parks and Recreation Fees 339

1091 Medical Examiner Fund 342 132 Medical Examiner 344

1110 MSTU for Law Enforcement 346 120 Sheriff Patrol CID Transfer 348 244 Sheriff Insurance and Tax Fees 349 245 MSTU for Law Enforcement Transfer 350

1120 Fire Rescue and EMS Fund 351 300 Fire Rescue Services 353

1121 Fire Rescue Impact Fees Fund 366 721 Fire Rescue Impact Fees 368

1131 Stormwater Program 369 430 Stormwater Program 371

1141 Building Safety Fund 376 318 Building Safety 378

1151 Local Housing Assistance Trust Fund 386 350 State Housing Initiative Partnership Act 388

1160 American Rescue Plan Fiscal Recovery Fund 389 157 Fiscal Recovery and Development 391 355 Affordable Housing Initiatives 392 449 Utilities Line Extensions 393

1161 American Rescue Plan Emergency Rental 2 Fund 395 336 Other Human Services 397

1162 American Rescue Plan HOME Fund 398 342 Home Investment Partnership 400

1163 American Rescue Plan LATCF Fund 401 702 Road Capital LATCF 403

1191 Silver Springs Community Redevelopment Area Trust Fund 405 981 Silver Springs CRA Administration 407

1291 Impact Fee East District 409 771 Impact Fees East District 411

1292 Impact Fee West District 413 772 Impact Fees West District 415

1300 Rainbow Lakes Estates MSD 417 500 Rainbow Lakes Estates General Government 419

FY 2026 Adopted 5 Table of Contents

Table of Contents Page #

502 Road and Street RLE MSD 423

1301 RLE Comm Res Facility MSTU 424 504 Rainbow Lakes Estates Recreation 426

1302 RLE MSTU for Road Improvements 430 505 Contracted Road Construction RLE MSTU 432

1303 RLE Fire Protection MSBU 435 506 Fire Control Services 437

1310 Marion Oaks MSTU 438 510 Marion Oaks Recreation 440

1311 Marion Oaks MSTU for General Services 444 512 Marion Oaks MSTU for General Services 446

1312 Marion Oaks MSBU for Road Improvements 450 514 Marion Oaks Road Improvements 452

1320 Silver Springs Shores Special Tax District 454 520 Silver Springs Shores 456

1322 Silver Springs Shores MSBU for Road Improvements 460 522 Silver Springs Shores Road Improvements 462

1330 Hills of Ocala MSTU for Recreation 464 530 Hills of Ocala Recreation 466

1401 Doublegate MSTU for General Services 468 641 Doublegate General Services 470

1402 Raven Hill MSTU for General Services 471 642 Raven Hill General Services 473

1403 Rainbows End MSTU for General Municipal Services 474 643 Rainbows End General Municipal Services 476

1404 Tompkins and Georges MSTU 478 644 Tompkins and Georges 480

1405 Country Estates MSTU 481 645 Country Estates MSTU 483

1406 Citrus Park MSTU 484 646 Citrus Park MSTU 486

1407 Wineberry MSTU for General Services 487 647 Wineberry MSTU for General Services 489

1408 Golden Hills MSTU for General Services 490 648 Golden Hills General Services 492

1409 Delcrest MSTU for General Services 493 649 Delcrest General Services 495

1410 Bellaire MSTU for General Services 496 650 Bellaire General Services 498

1411 Hamlet at Sherman Oaks MSBU for General Services 499 651 Hamlet at Sherman Oaks General Services 501

1501 Lake Tropicana MSTU for Road Improvements 502 601 Lake Tropicana Road Improvements 504

FY 2026 Adopted 6 Table of Contents

Table of Contents Page #

1502 Golden Hills MSTU for Road Improvements 506 602 Golden Hills Road Improvements 508

1503 Kingsland Estates Ocala Waterway MSBU Road Improvements 510 603 Kingsland Estates Ocala Waterway Road Improvements 512

1504 Kingsland Whispering Pines Forest Glenn MSBU for Road Improv 514 604 Kingsland Whispering Pines Forest Glenn Road Improvements 516

1505 Silver Springs Acres MSBU for Road Maintenance 518 605 Silver Springs Acres Road Maintenance 520

1506 Ocala Waterway Estates MSBU for Road Maintenance 522 606 Ocala Waterway Estates Road Maintenance 524

1507 NW 17th Avenue Northwoods MSBU for Road Maintenance 526 607 NW 17th Avenue Northwoods Road Maintenance 528

1508 Rainbow Park Units 1 and 2 MSBU for Road Maintenance 530 608 Rainbow Park Units 1 and 2 Road Maintenance 532

1509 Paradise Farms MSBU for Roadside Mowing 534 609 Paradise Farms Roadside Mowing 536

1510 Stonecrest Center MSBU for Road Maintenance 537 610 Stonecrest Center Road Maintenance 539

1511 Deer Path Estates Ph 1 and 2 MSBU for Road Maintenance 541 611 Deer Path Estates Phase 1 and 2 MSBU for Road Maintenance 543

1513 Pine Run Estates MSTU for Road Improvements 545 612 Pine Run Estates Road Improvements 547

1514 Woods and Lakes Subdivision MSBU for Road Maintenance 549 613 Woods and Lakes Road Improvements Maintenance 551

1516 DRA Maintenance NW 49th 35th Street MSBU 553 615 NW 49th 35th St DRA Maintenance 555

1517 Maricamp Market Center 1 and 2 MSBU Road Maintenance 556 616 Maricamp Market 1 and 2 Road Maintenance 558

1701 Indian Meadows MSTU for Street Lighting 560 541 Indian Meadows Street Lighting 562

1702 Ocala Heights MSTU for Street Lighting 563 542 Ocala Heights Units 1 and 3 Street Lighting 565

1703 Bahia Oaks MSTU for Street Lighting 566 543 Bahia Oaks Street Lighting 568

1704 Boardman MSTU for Street Lighting 569 544 Boardman Street Lighting 571

1705 Hickory Hill MSTU for Street Lighting 572 545 Hickory Hill Subdivision Street Lighting 574

1706 Churchill MSTU for Street Lighting 575 546 Churchill Subdivision Street Lighting 577

1707 Lake Weir Edgewater for Street Lighting 578 547 Lake Weir Edgewater Street Lighting 580

1708 Boulder Hill Subdivision MSTU for Street Lighting 581

FY 2026 Adopted 7 Table of Contents

Table of Contents Page #

548 Boulder Hill Subdivision Street Lighting 583

1709 Kingsland Whispering Pines MSBU for Street Lighting 584 549 Kingsland Whispering Pines Street Lighting 586

2023 Public Improvement Transportation Debt Service 587 762 Transportation Improvements 2nd 5 Cents 589

2111 Series 2012A Debt Service Fund 590 811 Series 2012A 592

2112 Series 2013A Debt Service Fund 593 812 Series 2013A 595

2113 Series 2014A Debt Service Fund 596 813 Series 2014A 598

2114 Series 2015A Debt Service Fund 599 814 Series 2015A 601

2115 Series 2016A Debt Service Fund 602 815 Series 2016A 604

2116 Series 2017A Debt Service Fund 605 816 Series 2017A 607

2117 Series 2019A Debt Service Fund 608 817 Series 2019A 610

2118 Series 2021A Debt Service Fund 611 818 Series 2021A 613

2119 Series 2022A Debt Service Fund 614 819 Series 2022A 616

2120 Series 2024A Debt Service Fund 617 820 Series 2024A 619

2121 Series 2024B Debt Service Fund 620 821 Series 2024B 622

3011 Parks Capital Project Fund 623 716 Parks and Recreation Improvements 625

3023 Public Improvement Transportation Capital Projects Fund 627 762 Transportation Improvements 2nd 5 Cents 629

3031 Infrastructure Surtax Capital Projects 631 731 Infrastructure Tax Animal Services 633 732 Infrastructure Tax Fire 635 733 Infrastructure Tax Medical Services 637 734 Infrastructure Tax Emergency Communications 639 735 Infrastructure Tax Sheriff Jail 641 736 Infrastructure Tax Sheriff Regular 643 737 Infrastructure Tax Sheriff Patrol 645 738 Infrastructure Tax Transportation 647 739 Infrastructure Tax Reserve 649 740 Infrastructure Tax Emergency Management 650

3119 Series 2022A Capital Projects Fund 652 819 Series 2022A 654

3120 Series 2024A Capital Projects Fund 655

FY 2026 Adopted 8 Table of Contents

Table of Contents Page #

820 Series 2024A 657

3121 Series 2024B Capital Projects Fund 659 821 Series 2024B 661

4010 Solid Waste Disposal Fund 662 423 Solid Waste Disposal 664 425 Solid Waste Collection 669 427 Solid Waste Recycling 673

4520 Marion County Utility Fund 676 440 Utilities Management 678 442 Utilities Water System 684 445 Utilities Wastewater System 690 448 Utilities Capital Construction 695

5010 Insurance Fund 698 160 Insurance 701 161 Employee Health 702 162 Risk and Benefit Services 703 163 Employee Wellness Program 706 711 Risk Benefits Capital 709

Index 711

FY 2026 Adopted 9 Table of Contents

FY 2026 Adopted 10 County Officials

MARION COUNTY BOARD OF COUNTY COMMISSIONERS

ANNUAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM (CIP)

FISCAL YEAR 2025-26 CALENDAR

Prepared by: Gregory C. Harrell, Marion County Clerk of Court and Comptroller – Budget Department

January 2025

S M T W TH F S

Jan-8 COST ALLOCATION – Director (Applicable Department) Complete and 1 2 3 4 submit requested information regarding Cost Allocation for Fiscal Year 2025-26 to 5 6 7 8 9 10 11

Clerk of Court and Comptroller, Budget Department.

12 13 14 15 16 17 18

19 20 21 22 23

29 30

24 25 Jan-22, 23 and 27 ANNUAL BUDGET and CIP – Budget Department 26 27 28 31Conduct budget request training sessions.

Jan-29 STRATEGIC PLANNING – County Commission Conduct session to identify budgetary priorities for Fiscal Year 2025-26.

Jan-30 ANNUAL BUDGET and CIP – Budget Department Enable online access for budget requests and entry to County Commission Departments.

March 2025

S M T W TH F S

Mar-6 ANNUAL BUDGET – Directors of Departments Complete 1

Department budget requests for Fiscal Year 2025-26 to the Clerk of Court and 2 3 4 5 6 7 8 Comptroller, Budget Department by 9:00 A.M.

9 10 11 12 13 14 15

16 17 18 19 20 21 22 Mar-6 CIP – Directors of Departments and Facilities Complete and submit

23 24 25 26 27 28 29 Capital Improvement Program requests in Munis to the Clerk of Court and Comptroller, Budget Department by 9:00 A.M. 30 31

Mar-27 ANNUAL BUDGET – Budget Department Enable online access to budget requests of County Commission Departments to County Administrator for review and adjustment.

Mar-27 CIP – Budget Department ne access to Capital Improvement Program requests of County Commission Departments, Constitution nd Agency Directors to County Administration for review and adjustment.

May 2025

S M T W TH F S

May-1 ANNUAL BUDGET – County Administrator, MSTUs and Agencies 1 2 3

Complete and submit budget requests for Fiscal Year 2025-26 to the Clerk of Court and Comptroller, Budget Department by 9:00 A.M. [129.025, 129.03(3) Florida 4 5 6 7 8 9 10

Statutes] 11 12 13 14 15 16 17

18 19 20 21 22 23 24

May-1 CIP – County Administrator Complete and submit Capital 25 26 27 28 29 30 31

Improvement Program requests in Munis to the Clerk of Court and Comptroller, Budget Department by 9:00 A.M.

May-1 ANNUAL BUDGET – Sub Organization Boards (Medical Examiner, Silver Springs CRA, TDC, TPO, etc.) Complete and submit Sub Organization Board’s Proposed budget requests for Fiscal Year 2025-26 in Munis to Clerk of Court and Comptroller, Budget Department by 9:00 A.M.

FY 2026 Adopted 11 Budget Calendar

FISCAL YEAR 2025-26 CALENDAR

Prepared by: Gregory C. Harrell, Marion County Clerk of Court and Comptroller – Budget Department

June 2025

S M T W TH F S

Jun-1 ANNUAL BUDGET – Property Appraiser Provide an estimate of 2025 1 2 3 4 5 6 7 total assessed values of nonexempt property for budget planning purposes.

8 9 10 11 12 13 14 [200.065(8) Florida Statutes]

15 16 17 18 19 20 21

Jun-1 ANNUAL BUDGET – Clerk of Court, Tax Collector, Sheriff, and 22 23 24 25 26 27 28

Supervisor of Elections Submit proposed budgets for Fiscal Year 2025-26 to the 29 30

Board of County Commissioners. [129.03(2) Florida Statutes];

Property Appraiser Submit proposed budget to the Department of Revenue and submit a copy to the Board of County Commissioners. [195.087(1)(a) Florida Statutes]

Jun-15 ANNUAL BUDGET – Budget Department Advertise public hearing at Rainbow Lakes Estates to consider tentative adoption of the budget of Rainbow Lakes Estates Municipal Service District. [NOT REQUIRED- Done as public service]

Jun-17 ANNUAL BUDGET – Budget Department Present the proposed countywide and dependent special districts budgets for Fiscal Year 2025-26 to the Board of County Commissioners. [129.025 129.03(3) Florida Statutes]

Jun-17 CIP – Budget Department Present the proposed Capital Improvement Program to the Board of County Commissioners.

Jun-17 ANNUAL BUDGET – Budget Department Present proposed budget of the Rainbow Lakes Estates Municipal Service District to the Board of County Commissioners. [Chapter 69-1298, Laws of Florida, Section 129.03(3) Florida Statutes, Resolution 79-RLE-1]

Jun-19 ANNUAL BUDGET – County Commission 10:00 A.M. at Rainbow Lakes Estates: Public hearing to consider tentative adoption of the budget of the Rainbow Lakes Estates Municipal Service District. [Section of Chapter 2001-293, Laws of Florida, Section 129.03(3) Florida Statutes, Marion County Code Chapter 19, Article V]

July 2025

Jul-1

S M T W TH F S

ANNUAL BUDGET – Property Appraiser Submit 2025 certified taxable values to the Board of County Commissioners.

1 2 3 4 5

6 7 8 9 10 11 12

Jul-14 ANNUAL BUDGET – Budget Department Distribute forms for Re- 13 14 15 16 17 18 19

Appropriation (Carry Forward) of Budgeted Funds. 20 21 22 23 24 25 26 27 28 29 3 0 31

Jul-15 ANNUAL BUDGET – Department of Revenue (Division of Ad Valorem Tax) Notify the Property Appraiser and the Board of County Commissioners of tentative budget amendments and changes to the proposed budget of the Property Appraiser. [195.087(1)(a) Florida Statutes]

Jul-16-17 and 22-24 (As Board Directs) ANNUAL BUDGET and CIP – County Commission Conduct work sessions to consider the proposed Fiscal Year 2025-26 budgets and the tentative Capital Improvement Program.

[129.03(3)(a) Florida Statutes]

Jul-24 ANNUAL BUDGET – County Commission Maximum Millage Rate scheduled to be set.

FY 2026 Adopted 12 Budget Calendar

FISCAL YEAR 2025-26 CALENDAR

Prepared by: Gregory C. Harrell, Marion County Clerk of Court and Comptroller – Budget Department

August 2025

S M T W TH F S

Aug-4 ANNUAL BUDGET – County Commission On or before August 4, 1 2 conclude work sessions and notify the Property appraiser of: 3 4 5 6 7 8 9

10 11 12 13 14 15 16

1. The Proposed Millage rates for 2025;

17 18 19 20 21 22 23 2. The rolled back Millage rates for 2025;

25 26 27 28 29 30 3. The date, time, and place of the public hearings to consider the proposed millage rates and tentative budgets.

[200.065(2)(b) Florida Statutes]

(Maximum Millage Rate scheduled to be set on July 24, 2025)

Aug-4 ANNUAL BUDGET – County Administrator Complete and submit Re-Appropriation (Carry Forward) of Budgeted Funds to Clerk of Court and Comptroller, Budget Department by 9:00 A.M.

Aug-15 ANNUAL BUDGET – County Commission Prior to this date may submit additional information or testimony to the State of Florida, Department of Revenue, relative to the proposed budget of the Property Appraiser.

[195.087(1)(a) Florida Statutes]

Aug-19 ANNUAL BUDGET – County Commission Consideration and approval of Re-appropriation (Carry Forward) of Budgeted Funds.

Aug-21 ANNUAL BUDGET – Sub Organization Boards (Medical Examiner, Silver Springs CRA, TDC, TPO, etc.) Notify Clerk of Court and Comptroller, Budget Department of Sub Organization Board’s adjustments to the proposed budget request for Fiscal Year 2025-26 to be included in the Marion County Board of County Commissioner’s tentative and final adopted budgets.

Aug-24 ANNUAL BUDGET – Property Appraiser Mail notices of proposed property taxes for 2025 to each taxpayer listed on the current year assessment roll. [200.065(2)(b) and 200.069 Florida Statutes]

Aug-31 ANNUAL BUDGET – Budget Department Advertise public hearings to consider the tentative budgets and proposed millage rates for Fiscal Year 2025-26. [NOT REQUIRED- Done as a public service]

September 2025

S M T W TH F S

Sep-4 ANNUAL BUDGET – County Commission Conduct public hearings

1 2 3 5 6 to consider adoption of the tentative budgets and proposed millage rates for Fiscal

7 8 9 10 11 12 13Year 2025-26. All hearings must begin after 5:00 P.M. [129.03(3)(c), 200.065(2)(c),(e) Florida Statutes] 14 15 16 17 18 19 20

21 22 23 24 25 26 27

Sep-16 CIP – County Commission Adoption of the Capital Improvement 28 29 30

Program.

Sep-18 ANNUAL BUDGET – Budget Department Advertise public hearings to consider final adoption of the budgets, increases in property taxes and operation expenditures (if applicable), and adoption of millage rates for Fiscal Year 2025-26. [129.03(3)(b), 200.065(2)(d), and 200.065(3),(a),(b),(h)-(l) Florida Statutes]

Sep-22 ANNUAL BUDGET – County Commission Conduct public hearing to consider final adoption of the budgets and millage rates for Fiscal Year 2025-26. All hearings must begin after 5:00 P.M. [129.03(3)(c), 200.065(2)(d),(e) Florida Statutes]

Following final budget adoption ANNUAL BUDGET – County Commission Notify the Sheriff, in writing, of the specific action taken on the proposed Fiscal Year 2025-26 budget appropriations of the Sheriff. [30.49(4) Florida Statutes]

FY 2026 Adopted 13 Budget Calendar

Countywide Tax Levy @ 95%

140 145.62 138.92

122.26

100 104.94

92.74 80 85.50

2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

Fiscal Years

T o ta l

T a x L e v ie s in M il li o n s

Source: Gregory C. Harrell, Clerk of Court and Comptroller - Budget Department

Marion County Board of County Commissioners Millage Rates, Assessed Value and Estimated Tax Receipts

Adopted Budget Fiscal Year 2025-26

Prepared by: Clerk of Court and Comptroller - Budget Department

Fund Summary - Millage Rates Adopted Adopted Adopted Adopted Adopted Adopted Budget Budget Budget Budget Budget Budget

Fund Description: 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

Assessed Valuations (In 1,000's) 220,362,504 22,085,910 5,749,732 29,998,024 34,087,726 38,129,248

Countywide Funds

General Fund

Millage Rate 3.45 3.45 3.35 3.35 3.35 3.09

Total Estimated Receipts @ 95% 766,738,106 82,386,571 1,948,521 95,468,709 1108,484,186 11,928,407

Fine & Forfeiture Fund Millage Rate 0.85 0.85 0.83 0.83 0.83 0.83

Total Estimated Receipts @ 95% 116,442,722 27,834,373 0,303,664 23,653,442 26,878,172 30,064,912

County Transportation Maintenance Fund Millage Rate 0.00 0.00 0.00 0.00 0.00 0.00

Total Estimated Receipts @ 95% - - - - - -

Marion County Health Unit Trust Fund Millage Rate 0.12 0.12 0.11 0.11 0.11 0.10

Total Estimated Receipts @ 95% 2,321,325 2,517,794 2,690,847 3,134,794 3,562,168 3,622,279

Total Countywide Millage Rate 4.42 4.42 4.29 4.29 4.29 4.02

Total Estimated receipts @ 95% 985,502,153 12,738,738 104,943,032 122,256,945 138,924,526 45,615,598

FY 2026 Adopted 14 Millage Rates

Millage Rates, Assessed Value and Estimated Tax Receipts

Adopted Budget Fiscal Year 2025-26

Prepared by: Clerk of Court and Comptroller - Budget Department

Fund Summary - Millage Rates Adopted Adopted Adopted Adopted Adopted Adopted

Budget Budget Budget Budget Budget Budget

Fund Description: 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

Special Districts (Non-Countywide Funds) MSTU for Law Enforcement Assessed Valuations (In 1000's) 14,562,327 115,990,626 28,884,007 22,295,718 25,589,888 8,793,434 Millage Rate 3.72 3.72 3.72 3.72 3.72 3.72 Total Estimated Receipts @95% 51,463,265 656,510,874 76,736,081 98,793,066 10,434,664 01,755,995

Fire, Rescue and EMS Fund Assessed Valuations (In 1000's) 15,002,307 116,454,358 29,409,890 22,907,557 26,267,304 9,568,041 Millage Rate 1.11 1.11 1.11 1.11 1.11 1.11 Total Estimated Receipts @95% 15,819,933 217,351,121 20,467,729 24,156,019 37,698,872 1,179,499

Rainbow Lakes Estates - Comm Res Facility MSTU Assessed Valuations (In 1000's) 119,439 128,776 152,917 184,720 219,324 264,690 Millage Rate 0.47 0.47 0.47 0.85 0.85 0.85 Total Estimated Receipts @95% 53,329 57,498 68,278 149,161 177,104 213,737

Marion Oaks MSTU Assessed Valuations (In 1000's) 598,204 691,848 944,164 1,316,885 1,670,209 2,092,895 Millage Rate 1.02 1.02 1.02 1.02 1.02 1.02 Total Estimated Receipts @95% 579,659 670,401 914,895 1,276,061 1,618,432 2,028,015

Silver Springs Shores Special Tax District Assessed Valuations (In 1000's) 255,255 280,874 319,957 369,418 405,732 440,352 Millage Rate 3.00 3.00 3.00 3.00 3.00 3.00 Total Estimated Receipts @95% 727,476 800,490 911,877 1,052,841 1,156,334 1,255,002

Hills of Ocala MSTU for Recreation Assessed Valuations (In 1000's) 148,669 167,145 204,251 265,072 325,145 411,988 Millage Rate 0.18 0.18 0.18 0.18 0.18 0.18 Total Estimated Receipts @95% 25,422 28,582 34,927 45,328 55,600 70,450

Multi-County Special Districts Rainbow Lakes Estates Municipal Service District Assessed Valuations (In 1000's) 127,376 137,602 163,323 197,576 234,544 283,005 Millage Rate 2.25 2.25 2.25 1.25 1.25 1.25 Total Estimated Receipts @95% 272,267 294,125 349,103 234,621 278,520 336,068

FY 2026 Adopted 15 Millage Rates

Expenditure Summary

FY 2024 FY 2025 FY 2025 FY 2026

Fund Fund Name Actual Adopted Amended Adopted

Expenditure Summary Countywide 0010 General Fund 222,537,959 336,282,741 346,062,004 358,342,354 0016 General Fund Grants 8,165,184 10,790,521 11,927,318 13,034,578 1010 Fine and Forfeiture Fund 24,228,202 36,508,359 36,600,946 39,139,051 1011 Crime Prevention Fund 197,024 1,038,181 1,038,181 1,395,567 1020 County Transportation Maintenance 22,456,401 73,809,626 76,376,074 82,206,938

Fund 1021 80% Gas Tax Construction Fund 4,413,559 17,818,936 15,116,663 15,901,135 1022 20% Gas Tax Construction Fund 1,439,362 5,516,067 5,516,067 5,343,837 1023 2nd Local Option Fuel Tax Fund 4,307,735 15,347,205 11,137,349 14,105,208 1029 TMF Transportation Planning 700,773 1,120,047 1,120,047 880,064

Organization 1031 Sidewalk Construction Fund 354,089 1,027,314 1,005,888 1,149,688 1035 Marion County Airport Fund 1,357,049 8,564,681 9,027,764 13,859,601 1040 Marion County Health Unit Trust Fund 2,650,000 4,623,038 4,693,038 5,135,422 1043 Local Provider Participation Fund 37,478,948 17,348,678 17,348,678 85,435,940 1049 Opioid County Settlement Fund 0 0 1,395,373 1,751,446 1050 Opioid Regional Settlement Fund 0 5,675,595 7,387,657 4,387,248 1051 Alcohol and Drug Abuse Trust Fund 19,994 90,193 90,193 92,417 1052 Criminal Justice Court Costs Fund 305,167 998,205 998,205 833,614 1053 Law Enforcement Trust Fund 48,000 1,023,825 1,023,825 682,681 1054 Sheriffs Educational Fund 0 1,143,255 1,143,255 1,192,516 1055 Federal Equitable Sharing Fund 0 274,060 274,060 318,985 1071 911 Management Fund 1,557,054 7,412,049 7,412,049 8,340,824 1074 Tourist Development Tax 9,704,798 14,882,524 14,882,524 14,305,667 1081 Parks and Recreation Fees Fund 1,982,841 6,371,548 6,877,698 6,633,026 1091 Medical Examiner Fund 6,539,547 9,931,264 9,951,052 10,171,399 1160 American Rescue Plan Fiscal 21,457,366 51,573,204 52,048,969 25,129,188

Recovery Fund 1161 American Rescue Plan Emergency 0 0 1,850,000 0

Rental 2 Fund 1162 American Rescue Plan HOME Fund 726,711 3,084,948 3,084,948 2,231,234 1163 American Rescue Plan LATCF Fund 0 1,712,571 1,712,571 1,914,212 2023 Public Improvement Transportation 3,926,853 6,727,305 6,727,305 6,726,979

Debt Service 3011 Parks Capital Project Fund 750 294,525 294,525 50,337 3023 Public Improvement Transportation 0 623,339 623,339 561,805

Capital Projects Fund 3031 Infrastructure Surtax Capital Projects 89,332,998 169,445,358 213,251,355 242,309,695 4010 Solid Waste Disposal Fund 21,746,984 66,086,828 66,086,828 86,162,189 5010 Insurance Fund 56,178,794 68,810,456 69,293,268 76,027,646

Countywide Total 543,814,142 945,956,446 1,003,379,016 1,125,752,491

FY 2026 Adopted 16 Expenditure Summary

Expenditure Summary

`FY 2024 FY 2025 FY 2025 FY 2026

Fund Fund Name Actual Adopted Amended Adopted

Expenditure Summary Non Countywide 1110 MSTU for Law Enforcement 82,120,718 112,630,981 114,104,022 126,242,022 1120 Fire Rescue and EMS Fund 65,831,853 84,925,437 85,396,879 104,852,820 1121 Fire Rescue Impact Fees Fund 756 1,898 7,147 0 1131 Stormwater Program 3,708,942 18,071,069 17,693,688 18,366,260 1141 Building Safety Fund 8,023,423 17,426,363 17,465,503 20,994,211 1151 Local Housing Assistance Trust Fund 3,986,026 12,204,042 12,204,042 9,832,805 1191 Silver Springs Community 197,133 864,248 864,248 1,425,242

Redevelopment Area Trust Fund 1291 Impact Fee East District 6,751,043 13,632,881 13,909,438 19,364,265 1292 Impact Fee West District 3,246,312 34,742,103 38,470,293 41,535,677 1301 RLE Comm Res Facility MSTU 137,170 374,592 374,592 533,125 1302 RLE MSTU for Road Improvements 1,199,725 1,865,870 1,890,870 2,408,556 1303 RLE Fire Protection MSBU 351,488 502,626 502,626 0 1310 Marion Oaks MSTU 1,101,763 2,584,401 2,584,401 3,384,201 1311 Marion Oaks MSTU for General 1,020,492 2,602,888 2,602,888 2,954,079

Services 1312 Marion Oaks MSBU for Road 2,028,162 5,300,115 5,300,115 3,462,395

Improvements 1320 Silver Springs Shores Special Tax 1,185,312 1,827,150 1,827,150 2,165,760

District 1322 Silver Springs Shores MSBU for Road 1,829,780 2,836,756 2,836,756 3,894,045

Improvements 1330 Hills of Ocala MSTU for Recreation 34,181 140,633 140,633 180,024 1401 Doublegate MSTU for General 2,979 3,584 3,584 4,063

Services 1402 Raven Hill MSTU for General Services 2,597 10,114 10,114 9,780 1403 Rainbows End MSTU for General 1,758 475,689 475,689 478,198

Municipal Services 1404 Tompkins and Georges MSTU 8,376 17,393 17,393 17,887 1405 Country Estates MSTU 2,338 3,190 3,190 3,802 1406 Citrus Park MSTU 4,863 18,997 18,997 18,750 1407 Wineberry MSTU for General Services 3,441 11,861 11,861 12,125 1408 Golden Hills MSTU for General 16,738 123,430 123,430 118,980

Services 1409 Delcrest MSTU for General Services 1,563 13,671 13,671 13,359 1410 Bellaire MSTU for General Services 2,018 10,352 10,352 10,209 1411 Hamlet at Sherman Oaks MSBU for 9,672 29,151 29,151 29,542

General Services 1501 Lake Tropicana MSTU for Road 6,043 944,523 944,523 1,107,480

Improvements 1502 Golden Hills MSTU for Road 3,026 652,283 652,283 700,107

Improvements 1503 Kingsland Estates Ocala Waterway 9,851 684,797 684,797 851,270

MSBU Road Improvements 1504 Kingsland Whispering Pines Forest 7,495 771,971 771,971 948,913

Glenn MSBU for Road Improv 1505 Silver Springs Acres MSBU for Road 69,042 237,916 237,916 293,664

Maintenance 1506 Ocala Waterway Estates MSBU for 26,345 472,247 472,247 532,792

Road Maintenance 1507 NW 17th Avenue Northwoods MSBU 2,188 24,752 24,752 23,562 for Road Maintenance

FY 2026 Adopted 17 Expenditure Summary

Expenditure Summary

`FY 2024 FY 2025 FY 2025 FY 2026

Fund Fund Name Actual Adopted Amended Adopted

Expenditure Summary 1508 Rainbow Park Units 1 and 2 MSBU for 71,617 1,360,310 1,360,310 1,641,446

Road Maintenance 1509 Paradise Farms MSBU for Roadside 18,084 24,368 24,368 45,257

Mowing 1510 Stonecrest Center MSBU for Road 2,308 94,990 94,990 105,502

Maintenance 1511 Deer Path Estates Ph 1 and 2 MSBU 8,501 133,266 133,266 151,898 for Road Maintenance 1513 Pine Run Estates MSTU for Road 55,859 273,076 273,076 250,938

Improvements 1514 Woods and Lakes Subdivision MSBU 10,582 601,190 601,190 652,055 for Road Maintenance 1516 DRA Maintenance NW 49th 35th 763 43,478 43,478 65,595

Street MSBU 1517 Maricamp Market Center 1 and 2 512 17,344 17,344 22,886

MSBU Road Maintenance 1701 Indian Meadows MSTU for Street 3,049 6,157 6,157 5,582

Lighting 1702 Ocala Heights MSTU for Street 3,455 41,984 41,984 42,822

Lighting 1703 Bahia Oaks MSTU for Street Lighting 13,407 28,438 28,438 24,510 1704 Boardman MSTU for Street Lighting 3,941 15,356 15,356 16,353 1705 Hickory Hill MSTU for Street Lighting 2,466 8,170 8,170 8,136 1706 Churchill MSTU for Street Lighting 2,484 10,124 10,124 9,609 1707 Lake Weir Edgewater for Street 12,546 147,470 147,470 150,566

Lighting 1708 Boulder Hill Subdivision MSTU for 1,244 13,135 13,135 13,376

Street Lighting 1709 Kingsland Whispering Pines MSBU for 40,675 78,614 78,614 79,450

Street Lighting 2111 Series 2012A Debt Service Fund 126,871 0 0 0 2112 Series 2013A Debt Service Fund 47,563 0 0 0 2113 Series 2014A Debt Service Fund 144,944 0 0 0 2114 Series 2015A Debt Service Fund 28,427 28,428 28,428 0 2115 Series 2016A Debt Service Fund 125,029 44,068 44,068 0 2116 Series 2017A Debt Service Fund 183,235 111,137 111,137 71,352 2117 Series 2019A Debt Service Fund 98,382 78,508 78,508 66,251 2118 Series 2021A Debt Service Fund 405,642 159,088 159,088 146,583 2119 Series 2022A Debt Service Fund 62,086 46,835 46,835 40,761 2120 Series 2024A Debt Service Fund 0 98,382 98,382 108,215 2121 Series 2024B Debt Service Fund 0 146,084 146,084 165,993 3119 Series 2022A Capital Projects Fund 42,798 0 0 0 3120 Series 2024A Capital Projects Fund 1,071,550 1,338,504 1,338,504 106,509 3121 Series 2024B Capital Projects Fund 849,697 2,443,544 2,443,544 0 4520 Marion County Utility Fund 39,818,534 150,363,421 157,991,935 163,226,316

Non Countywide Total 226,190,863 474,795,443 488,065,195 533,987,931 Countywide and Non Countywide

Total 770,005,005 1,420,751,889 1,491,444,211 1,659,740,422

FY 2026 Adopted 18 Expenditure Summary

`FY 2024 FY 2025 FY 2025 FY 2026

Fund Fund Name Actual Adopted Amended Adopted

Expenditure Summary Multi-County Special Districts

1300 Rainbow Lakes Estates MSD 514,450

Multi-County Special Districts Total 514,450

1,434,510 1,434,510 1,613,373

1,434,510 1,434,510 1,613,373

Marion County Board of County Commissioners Fiscal Year 2026 Adopted Budget

Expenditure Summary

FY 2026 Adopted 19 Expenditure Summary

Fund: 0010 - General Fund

FY 2024 FY 2025 FY 2025 FY 2026

Account # Account Name Actual Adopted Amended Adopted

Revenues

311000 Current Taxes 96,369,531 114,193,879 114,193,879 117,819,376 311200 Delinquent Taxes 253,126 399,679 399,679 326,982 315100 Communication Service Tax 1,935,689 2,031,585 2,031,585 2,099,565 316040 Other Licenses Code Enforcement 3,150 2,000 2,000 2,000 322901 Dog Friendly Dining Permits 75 0 0 0 329501 Special Event Permits Zoning 1,800 1,500 1,500 3,000 331223 Emergency Management Performance 99,530 0 103,763 0 331248 St Criminal Alien Assistance 0 0 174,737 0 331272 Justice Assistance Grant Program 13,452 0 73,175 0 331273 Justice Assistance Grant FL Dept Law 17,490 0 0 0

Enforcment 331292 Youth Court Programs 9,995 0 0 0 331501 Disaster Relief Funding 119,754 0 0 0 331821 Pre-Plea Diversion Drug Court 0 0 248,620 249,520 331825 Early Childhood Court 0 0 419,604 426,437 331830 Youth Court Programs 0 0 10,000 0 332570 Emergency Rental Assistance 135,650 0 0 0 333020 Federal Forestry Shared Revenue 42,295 153,039 153,039 154,086 334232 Hazard Analysis Grant Program 2,107 0 4,035 0 334235 Civil Preparedness 115,852 0 112,691 0 334701 Aid to Libraries 100,466 125,000 125,000 100,000 335121 State Revenue Sharing 14,577,556 14,502,791 14,502,791 14,101,661 335130 Insurance Agents County License 92,333 99,000 99,000 99,000 335140 Mobile Home Licenses 191,016 196,000 196,000 185,000 335150 Alcoholic Beverage License 120,404 111,300 111,300 120,400 335160 Racing Pari Mutuel Tax 446,500 446,500 446,500 446,500 335170 Cardroom Tax 124,348 155,000 155,000 155,000 335180 Local Government 1/2 Cent Sales Tax 34,593,499 36,053,269 36,053,269 35,052,605 335601 Child Support Enforcement Incentives 0 0 6,213 0 335701 Florida Boater Improvement Program 2,908 1,259,065 1,259,065 487,636 337102 Sumter County Reimbursement 64,257 67,762 67,762 70,900 337249 School Board Public Safety 0 0 0 56,885 337251 City of McIntosh 2,558 2,858 2,858 2,945 337252 City of Belleview 28,028 34,658 34,658 36,504 337253 City of Dunnellon 9,811 11,963 11,963 12,615 337254 City of Reddick 3,037 2,852 2,852 2,983 337255 City of Ocala 234,035 263,082 263,082 276,235 337256 City of Ocala - Enhanced Services 151,664 110,650 110,650 164,155 337340 WRWSA Water Supply Funding 1,564 0 0 0 337510 City of Ocala Economic Development 9,000 0 0 0 337520 Disaster Relief Other 391,067 0 0 0 337754 Town of Reddick 150,000 0 0 0 337760 Belleview Sportsplex 50,000 50,000 50,000 50,000 337810 State of Florida Reimbursement 141,040 152,460 152,460 159,600 341160 Recording Fees $2 of $4 676,501 668,000 668,000 692,000 341510 Tax Collector Fees 7,827,689 8,777,000 8,777,000 8,628,000 341530 Clerk Circuit Court Excess Fees 103,122 0 0 0 341550 Supervisor of Elections Fees 75 0 0 0 341551 Supervisor of Elections Special Election 0 0 472,000 0

Fees 341560 Property Appraiser Fees 33,945 0 0 0

FY 2026 Adopted 20 General Fund

Fund: 0010 - General Fund

FY 2024 FY 2025 FY 2025 FY 2026

Account # Account Name Actual Adopted Amended Adopted

341904 Impact Fee Processing Fees 197,870 183,000 183,000 191,000 341905 Planning Amendment Appl 32,000 25,000 25,000 35,000 341906 Zoning Miscellaneous Fees 852,197 766,000 766,000 855,000 341908 Code Fine Collections Fees 22 40 40 0 341909 Assessments Fees -500 500 500 500 341910 Sale of Maps and Publications 4,416 3,000 3,000 3,000 341911 Office of Special Assessments Fees 0 15,000 15,000 150,000 341912 Copying Paper Fees 27 0 0 0 341913 Code Enforcement Copying Fees 201 100 100 100 341915 Law Library Fees 3,882 0 0 4,000 342300 Housing for Prisoners 2,954,639 2,760,600 2,760,600 3,923,200 342301 Medical Care Prisoners 43,601 40,000 40,000 45,000 342600 Ambulance Fees 25,665,926 27,450,000 27,450,000 28,000,000 342605 Ambulance Fees Special Events 286,218 343,000 343,000 343,000 342611 Ambulance Fees Supplemental Payment 5,637,842 3,352,392 4,535,785 8,755,918 342620 Coordinated Opioid Recovery 179,852 0 264,733 0 342920 Code Enforcement Agreement 118 200,000 200,000 0 342925 Code Lien Searches 607,075 664,000 664,000 629,000 342940 Foreclosure Registration Fees 20,625 19,000 19,000 19,000 342970 Medical NonMedical Transport Fee 2,000 0 0 0 346401 Animal Licenses 287,865 273,000 273,000 302,000 346402 Animal Redemption Fees 7,706 8,000 8,000 8,000 346403 Animal Adoption Fees 37,452 32,000 32,000 38,000 346404 Animal Rabies Exam Fees 50 0 0 0 346408 Animal Veterinary Fees 4,260 3,000 3,000 3,000 346409 Animal Removal Fees 54,650 71,000 71,000 60,000 346410 Animal Mobile Clinic Fees 8,697 12,000 12,000 40,000 347100 Library Fees 2,615 2,000 2,000 4,000 347501 Agriculture Center Fees 82,811 96,000 96,000 70,000 347502 Livestock Pavilion Fees 163,436 447,288 447,288 192,000 347565 Livestock Pavilion Commercial Rent 1,600 0 0 27,860 348930 Court Facilities Traffic Service Charge 472,327 435,000 435,000 505,000 348931 Law Library Traffic Service Charge 52,481 48,333 48,333 56,111 348932 Domestic Violence Additional Court Costs 64,774 57,000 57,000 57,000 348933 Animal Control Surcharge Training 0 0 10,400 0 348990 Other Court Collections to BOCC 49,971 95,161 95,161 94,878 349020 Surplus Land Application Fees 525 0 0 0 351101 County Criminal Incarceration 115,377 105,000 105,000 105,000 351505 Drivers Ed Safety Act 84,749 0 0 0 352000 Library Fines 39,286 36,000 36,000 43,000 354001 Code Enforcement Board Fines 229,129 160,000 160,000 246,000 361110 Interest Board 6,497,684 5,272,273 5,272,273 3,757,000 361132 Interest Tax Collector 442,533 503,000 503,000 332,000 361133 Interest Sheriff 127,402 120,000 120,000 91,000 361134 Interest Property Appraiser 0 50 50 50 361150 Interest Code Enforcement Fines 30,677 9,000 9,000 31,000 361199 Interest Leases 52,600 0 0 0 361310 Fair Value Adjustment for Investments 791,223 0 0 0 362010 County Owned Property Rent 123,624 133,000 133,000 133,000 362020 Tower Lease Rent 182,806 183,000 183,000 183,000 362040 Extension Office Rent 1,200 1,200 1,200 1,200 364022 Sale of Surplus Land 10,961 0 0 0

Marion County Board of County Commissioners

FY 2026 Adopted 21 General Fund

Fund: 0010 - General Fund

FY 2024 FY 2025 FY 2025 FY 2026

Account # Account Name Actual Adopted Amended Adopted

364041 Sale of Surplus Equipment 61,350 45,000 143,757 45,000 364080 Insurance Proceeds Automotive 30,990 0 392 0 364090 Insurance Proceeds Property 9,689 0 0 0 366020 Veterans Memorial Park 16,705 0 15,000 0 366050 Library 214 0 0 0 366059 LIWAP Incentive 3,646 0 0 0 366061 FL Inmates and Dog Obedience Donations 4,149 0 0 0 366062 Animal Shelter Donations 0 0 5,700,000 5,700,000 366070 Community Paramedic Program 165,685 190,000 190,000 190,000 366090 Other Contributions and Donations 0 0 3,140 0 369030 Refund of Prior Year Exp 61,234 0 0 0 369041 Fleet Maintenance Income 3,199,674 3,252,000 3,252,000 3,332,000 369042 Fleet Maintenance Income General Fund 0 650,000 650,000 0 369045 Fuel Income 4,045,885 5,005,221 5,005,221 4,343,352 369070 Miscellaneous Library 63,017 58,000 58,000 63,000 369091 Advertising Tax Delinquent Land 24,340 28,200 28,200 24,100 369092 Fuel Tax Refunds 155,976 165,000 165,000 165,000 369093 Health Department Building Maintenance 190,450 275,000 275,000 275,000 369100 Vending Machine Proceeds 54,163 20,000 51,850 20,000 369109 EMRF Purchasing Card Rebate 49,469 40,000 40,000 40,000 369110 Purchasing Card Rebate 149,459 120,000 120,000 120,000 369112 CNG Rebates 1,212 2,500 2,500 1,500 369124 Medical Examiner Admin Fees 301,309 358,141 358,141 381,219 369133 Managed Care Administrative Fee 150,000 150,000 150,000 150,000 369201 Cost Allocation Independent Audit Fee 104,034 114,903 114,902 77,748 369202 Cost Allocation Clerk of Court 1,563,470 1,708,561 1,708,551 1,484,559 369203 Cost Allocation County Attorney 553,438 704,795 704,791 558,856 369204 Cost Allocation County Admin 885,673 1,212,049 1,212,042 991,811 369205 Cost Allocation Information Systems 1,162,044 1,558,568 1,558,559 1,143,354 369206 Cost Allocation Human Resources 454,549 474,916 474,914 422,459 369207 Cost Allocation Purchasing 556,503 689,536 689,532 750,645 369208 Cost Allocation HR Clinic 113,772 142,060 142,059 133,702 369209 Cost Allocation Facilities Management 994,445 1,100,154 1,100,147 1,098,915 369210 Cost Allocation MSTU Assessments 678,543 673,404 673,400 721,969 369211 Cost Allocation Tax Collector 732,953 815,316 815,311 847,688 369212 Cost Allocation Property Appraiser 9,247 9,298 9,298 9,260 369215 Cost Allocation Public Safety Radio 966,723 1,077,998 1,077,992 959,565 369301 Court Settlement 194,458 0 0 0 369910 Other 92,663 39,000 39,046 90,000 369920 Cash Over or Short -15 0 0 0 369950 Other Misc Code Enforcement 13,095 12,000 12,000 11,000 379999 Less 5% 0 -11,514,644 -11,514,644 -11,399,048 381115 From MSTU for Law Enforcement Fund 2,282,200 3,226,058 3,226,058 3,204,247 381117 From Tourism Development Fund 0 0 500,000 0 381160 From American Rescue Plan LSF Fund 0 0 0 7,856,070 381181 From Fire Rescue Fund 1,502,295 1,056,344 1,056,344 1,509,677 383105 Lease Agreements 473,787 0 0 0 383107 Subscription Arrangements Info Tech 893,732 0 0 0 399991 Balances Forward Cash Regular 108,993,292 99,028,534 99,375,308 101,704,299

Total 337,713,918 336,282,741 346,062,004 358,342,354

FY 2026 Adopted 22 General Fund

Fund: 0010 - General Fund

Cost FY 2024 FY 2025 FY 2025 FY 2026 Center Cost Center Name Actual Adopted Amended Adopted

Expenditure Summary

100 Legislative 5,397,281 27,867,927 27,647,270 30,505,261 101 Finance and Administration 256,086 275,363 290,363 297,574 103 County Attorney 1,431,327 1,718,509 1,718,509 1,747,004 105 County Administrator 2,239,312 1,596,922 1,652,312 1,760,584 106 Public Relations 0 778,434 804,434 970,674 107 General Fund Transfers 2,136,622 2,508,501 2,533,986 3,324,267 110 Clerk to County Commission Transfer 4,964,081 5,397,973 5,568,946 5,736,024 113 Property Appraiser Transfer 4,681,114 4,950,171 4,957,568 5,181,333 116 Sheriff Jail Transfer 60,076,451 71,524,508 71,864,255 76,162,017 117 Sheriff Emergency Mgmt Transfer 1,004,768 1,112,322 1,340,171 1,249,392 123 Supervisor of Elections Transfer 3,968,402 3,867,181 4,339,181 5,220,182 126 Tax Collector Transfer 10,387,314 10,997,259 10,997,259 12,086,582 136 Marion County Childrens Alliance 15,000 15,000 15,000 15,000 137 Early Learning Coalition 150,000 200,000 200,000 175,000 138 Marion Senior Services Transit 1,164,544 1,534,759 1,534,759 2,095,497 142 East Central Florida Regional Planning 81,885 84,388 84,388 87,636

Council 145 Historical Commission 3,698 9,000 9,000 9,000 146 Florida Forest Service Fire Control 76,475 43,747 43,747 43,747 147 Marion Soil Conservation District 121,463 170,596 170,596 182,372 150 Ocala Marion County Chamber and 300,000 300,000 300,000 300,000

Economic Partnership 151 Small Business Development Council 112,000 116,000 116,000 180,000 153 Industry Development 310,953 1,249,788 1,249,788 676,032 170 Human Resources 896,159 942,892 944,692 1,022,517 172 Employee Health Clinic 255,792 285,166 285,166 0 174 Information Technology 6,038,556 9,176,497 9,176,319 9,188,322 176 Procurement Services 1,383,342 1,611,957 1,611,957 1,669,191 178 Fleet Management 9,011,956 11,067,578 11,067,578 10,166,175 180 Facilities Management 10,374,755 12,792,257 12,792,257 13,489,307 181 Facilities Management Health 247,590 275,000 275,000 275,000 182 Courthouse Security 1,038,242 1,100,000 1,100,000 1,100,000 200 Public Defender Administration 41,017 56,310 56,310 57,285 201 Public Defender Technology 448,768 496,997 496,997 533,381 202 Public Defender LOV 0 500 500 500 210 Court Administrator 28,306 38,991 38,991 40,758 211 Court Administration Technology 559,761 595,006 594,510 619,401 213 Circuit Court Judges 214,661 218,271 218,271 300,468 214 Circuit Court Judges Technology 325,726 461,223 468,519 478,581 215 Circuit Court Judges Legal Research 145 1,425 1,425 1,000 216 Circuit Court Legal Research Technology 9,570 2,547 597 450 218 County Court Judges 13,153 18,500 18,500 18,500 219 County Court Judges Technology 6,534 7,536 2,686 1,350 230 Detention And Corrections 34,731 53,115 53,115 58,500 260 Law Library 54,854 76,900 76,900 73,100 262 Guardian Ad Litem Program 5,881 34,316 34,316 32,076 263 Guardian Ad Litem Technology 13,786 47,055 47,055 37,495 264 County Court Summ Claims Mediation 506 6,200 6,200 6,200 265 Family Mediation 2,686 4,500 4,500 4,500 266 Pre Trial Release 253,217 252,664 252,664 272,451 267 Other Circuit Court Juvenile 124,375 131,224 131,224 139,454

FY 2026 Adopted 23 General Fund

Fund: 0010 - General Fund

Cost FY 2024 FY 2025 FY 2025 FY 2026 Center Cost Center Name Actual Adopted Amended Adopted

268 Early Intervention Program 247,596 266,590 266,590 266,590 280 Teen Court 50,427 44,161 54,161 46,128 282 Drug Court 110,219 121,835 121,835 237,046 283 Drug Court Expansion 79,006 106,661 106,661 0 284 Misdemeanor Drug Court 34,351 37,000 37,000 37,000 286 Juvenile Dependency Drug Court 0 0 419,604 426,437 287 Adult Diversion Drug Court 0 0 248,620 249,520 290 DUI Court 24,419 39,000 39,000 39,000 291 Veterans Court 112,493 141,283 141,283 145,903 292 Mental Health Court 129,552 193,967 193,967 195,149 305 Emergency Medical Services 40,170,382 45,210,734 46,662,386 50,344,629 310 Public Safety Radio 2,937,650 2,104,246 2,104,246 3,052,242 311 Public Safety Communications 7,501,209 8,615,428 8,615,606 8,863,560 315 Animal Services 5,588,239 7,269,141 7,279,541 8,015,735 317 Code Enforcement 1,516,816 2,181,894 2,097,192 2,322,573 320 Planning and Zoning 2,295,497 3,019,231 3,253,933 3,522,552 330 Health 101,689 340,000 340,000 240,000 331 Medicaid Hospitals Nursing Homes 6,652,682 7,576,766 7,576,766 8,999,442 335 Unclaimed Decedent Program 62,659 46,000 46,000 46,000 336 Other Human Services 92,239 0 0 0 337 Assessments Public Assistance 21,702 25,000 25,000 48,895 340 Community Services 156,342 409,263 419,552 423,926 360 Parks and Recreation 5,358,701 6,117,280 6,254,815 6,428,232 361 Other Recreation Programs 118,061 1,442,645 1,942,645 1,140,569 363 Belleview Sportsplex 301,621 613,684 623,149 660,209 370 Southeastern Livestock Pavilion 863,641 997,005 997,005 1,001,429 372 Cooperative Extension Service 1,060,153 1,209,688 1,196,308 1,295,972 375 Marion County Public Library System 8,991,302 11,536,489 11,536,489 12,508,127 378 Veterans Service Office 732,040 820,266 835,266 876,059 410 Municipal Services 631,764 879,839 867,734 833,675 412 Property Engineering Services 72,479 96,646 96,646 80,002 433 Water Resources 166,719 279,489 279,489 198,458 700 General Government Capital 3,569,290 23,153,943 22,242,243 5,864,266 702 Road Capital 0 300,000 300,000 195,241 705 Sheriff Capital 0 2,085,548 2,085,548 2,085,548 706 Jail Capital 162,274 1,659,223 1,659,223 1,473,412 707 Courthouse Capital 85,553 9,027,230 9,048,344 7,291,025 712 Emergency Medical Services Capital 50,804 55,523 51,997 0 713 Animal Services Capital 0 1,200,600 6,900,600 6,700,000 715 Parks and Recreation Capital 49,162 3,791,338 4,706,649 3,546,554 718 Southeastern Livestock Pavilion Capital 1,589,777 1,450,455 1,450,455 1,673,523 720 Library Capital 62,892 10,086,780 10,086,780 7,489,242 722 Fleet Capital 523,714 5,657,895 5,657,895 21,887,344

Expenditure Summary Total 222,537,961 336,282,741 346,062,004 358,342,354

FY 2026 Adopted 24 General Fund

Fund: 0010 - General Fund Organization Unit: Legislative and Administrative Cost Center: 100 - Legislative Division: County Commission

Prepared by: Clerk of Court and Comptroller - Budget Department

FY 2024 FY 2025 FY 2025 FY 2026

Account # Account Description Actual Adopted Amended Adopted

Cost Center Expenditures Personnel 511101 Executive Salaries 517,500 557,725…